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The circular has four parts: Part I – Conditions for Application and Registration (¶ 5 to 36) Part II – Transfers (¶ 37 to 39) Part III – Reporting and Taxation of the Trust (¶ 40 to 54) Part IV – General Information (¶ 55 to 56) Part I – Conditions for Application and Registration Authority – Section 147 of the Income Tax Act 5. ... If, at the end of any month in a taxation year before 2005, the trust holds “foreign property” as defined in the Act, a tax may apply – see Part XI of the Act for more information If the trust has entered into an agreement before 2005 to purchase shares (excluding an option on a prescribed stock exchange), it may be subject to a tax – see Part XI of the Act for more information. ... For information, you can contact the Registered Plans Directorate by telephone, fax, mail or courier: Telephone: In the Ottawa area: For service in English – 613-954-0419 For service in French – 613-954-0930 Toll free elsewhere in Canada: For service in English – 1-800-267-3100 For service in French – 1-800-267-5565 Agents are available Monday to Friday (except holidays) from 8 a.m. to 5 p.m. ...

Rule 1 An ITC earned in 2005 and earlier tax years generally may be carried forward 10 tax years. ... For more information on taxable capital, please refer to Interpretation Bulletin IT-532, Part I.3 – Tax on Large Corporations. ... See Part 11 of Schedule T2SCH31, Investment Tax Credit – Corporations. ...

.: 71-17R5 DATE: January 1, 2005 SUBJECT: Guidance on Competent Authority Assistance Under Canada's Tax Conventions This version is only available electronically. ... Tax Convention (1980)(the Convention) (64-92) Notification Pursuant to Article IX – Related Persons and Article XXVI – Mutual Agreement Procedure (66-71) Deferred Recognition of Profits, Gain or Income Pursuant to Paragraph 8 of Article Article XIII – Gains (72-75) Eligibility (76-79) Information to be Included in a Request for Deferral (80-85) Treatment of United States S Corporation Income Pursuant to Paragraph 5 of Article XXIX – Miscellaneous Rules (86-88) Deferral of Canadian Tax at Death Pursuant to Paragraph 5 of Article XXIX B – Taxes Imposed by Reason of Death (89-92) Transmissions by Email and Facsimile (93-94) Other References (95) Further Contact (96) Appendix – Standard Authorization for Email and Facsimile Transmission Introduction 1. ... Notification Pursuant to Article IX – Related Persons and Article XXVI – Mutual Agreement Procedure 1 66. ...

Joseph's Health Care, London – London MH Site May 1, 2000 306 London St. ... Joseph's Health Care, London – London MH Site Aug 17, 2001 324 London St. ... Joseph's Health Care, London – St. Thomas MH Site Aug 17, 2001 324 London St. ...

The accountability for the management of risks — including risk monitoring — lies with risk sponsors/OPIs supported by OSIs. ... Internal Audit Planning Internal Audit planning is primarily based on Agency risks, but also reflects the CRA management priorities as outlined in the Corporate Business Plan 2010 ‑ 2011 to 2012 ‑ 2013. ... Reduced use of office paper by 29% since 2005 to 5,147 sheets per employee — exceeding the SD strategy target of 5,643 sheets per employee. ...

Previous page: Audited Financial Statements – Agency Activities- Notes to the Financial Statements – Agency Activities- 9. Expenses by Category Next page: Audited Financial Statements – Agency Activities- Notes to the Financial Statements – Agency Activities- 11. Related party transactions Audited Financial Statements – Agency Activities Notes to the Financial Statements – Agency Activities 10. ...

Previous page: Audited Financial Statements – Administered Activities- Notes to the Financial Statements – Administered Activities- 2. ... Amounts payable to taxpayers Audited Financial Statements – Administered Activities Notes to the Financial Statements – Administered Activities 3. ... Audited Previous page: Audited Financial Statements – Administered Activities- Notes to the Financial Statements – Administered Activities- 2. ...

Previous page: Audited Financial Statements – Administered Activities- Notes to the Financial Statements – Administered Activities- 11. Other Revenues Next page: Audited Financial Statements – Administered Activities- Notes to the Financial Statements – Administered Activities- 13. ... Net Revenues administered on behalf of the Canada Pension Plan The following table presents details of the net revenues administered by the Agency on behalf of the Canada Pension Plan as reported in the Statement of Administered Revenues: 2006 2005 (in thousands of dollars) Contributions 30,005,314 28,924,563 Interest and penalties 141,235 112,561 Provision for doubtful accounts (30,566) (96,243) CPP net revenues 30,115,983 28,940,881 Audited Previous page: Audited Financial Statements – Administered Activities- Notes to the Financial Statements – Administered Activities- 11. ...

Previous page: Audited Financial Statements – Agency Activities- Statement of Financial Position – Agency Activities Next page: Audited Financial Statements – Agency Activities- Statement of Net Liabilities – Agency Activities Audited Financial Statements – Agency Activities Statement of Operations – Agency Activities for the year ended March 31 (in thousands of dollars) 2006 2005 EXPENSES (Note 9) Reporting compliance 1,313,366 1,155,956 Assessment of returns and payment processing 943,844 892,870 Filing and remittance compliance 882,871 813,759 Client assistance 397,385 391,935 Appeals 161,742 140,946 Benefit programs 161,477 149,189 TOTAL EXPENSES 3,860,685 3,544,655 NON-TAX REVENUE (Note 10) Reporting compliance 40,457 34,329 Assessment of returns and payment processing 91,205 68,316 Filing and remittance compliance 132,968 123,198 Client assistance 29,666 26,409 Appeals 11,996 10,670 Benefit programs 12,437 7,369 TOTAL NON-TAX REVENUE 318,729 270,291 NET COST OF OPERATIONS 3,541,956 3,274,364 The accompanying notes are an integral part of these financial statements. Audited Previous page: Audited Financial Statements – Agency Activities- Statement of Financial Position – Agency Activities Next page: Audited Financial Statements – Agency Activities- Statement of Net Liabilities – Agency Activities Date modified: 2006-11-23 ...

Previous page: Audited Financial Statements – Agency Activities- Notes to the Financial Statements – Agency Activities- 8. Net liabilities Next page: Audited Financial Statements – Agency Activities- Notes to the Financial Statements – Agency Activities- 10. Non-tax revenue by category Audited Financial Statements – Agency Activities Notes to the Financial Statements – Agency Activities 9. ...